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Use tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4k of 1937 PA 94 (MCL 205.94k). TIE BAR WITH: HR 0002’25
Key claim: HB4120 amends Michigan’s Use Tax Act to exempt purchases of certain aircraft and aviation equipment from use tax.
Abstract
(HB4120 · 103rd Legislature) Use tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4k of 1937 PA 94 (MCL 205.94k). TIE BAR WITH: HR 0002’25 Latest action (2026-06-18): Referred To Committee On Rules
Why this matters
Michigan’s sales and use taxes are typically paired so that a good exempt at point-of-sale is also exempt when brought in from out of state; HB 4120 completes that pairing for aircraft and aviation equipment. For aircraft buyers, dealers, and repair operations, the change removes a use-tax cost on qualifying purchases, while state revenues forgo the corresponding use-tax collections.